{"id":44769,"date":"2024-09-18T10:39:21","date_gmt":"2024-09-18T08:39:21","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=laws&p=44769"},"modified":"2024-09-18T10:49:22","modified_gmt":"2024-09-18T08:49:22","slug":"commission-des-normes-comptables","status":"publish","type":"laws","link":"https:\/\/www.e2.law\/fr\/laws\/commission-des-normes-comptables\/","title":{"rendered":"Commission des normes comptables"},"content":{"rendered":"

Avis CNC 2019\/13 \u2013 R\u00e8gle du prorata de l\u2019article 18 CIR 92 en cas de remboursement d\u2019apport \/ r\u00e9duction de capital<\/strong><\/h3>\n

Avis du 16 octobre 2019<\/strong><\/h3>\n

Table des mati\u00e8res\u00a0<\/strong><\/h3>\n
    \n
  1. Introduction<\/a><\/li>\n
  2. Nouvelles r\u00e8gles en mati\u00e8re de r\u00e9duction de capital<\/a>\n
      \n
    1. Article 18, al. 2 \u00e0 6, CIR 92<\/a><\/li>\n
    2. Exemple<\/a>\n
        \n
      1. R\u00e9duction du capital pour un montant de 400 durant l\u2019exercice 2018<\/a><\/li>\n
      2. Distribution de dividendes de 700 en 2019<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n
      3. Application volontaire des dispositions de l\u2019article 18, alin\u00e9as 2 \u00e0 6 (article 18, al. 7, CIR 92)<\/a>\n
          \n
        1. Application de la d\u00e9cision d\u2019imputation de la soci\u00e9t\u00e9<\/a><\/li>\n
        2. Exemple<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-44769","laws","type-laws","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nCommission des normes comptables - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/laws\/commission-des-normes-comptables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commission des normes comptables - e2.law\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e2.law\/fr\/laws\/commission-des-normes-comptables\/\" \/>\n<meta property=\"og:site_name\" content=\"e2.law\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-18T08:49:22+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/laws\\\/commission-des-normes-comptables\\\/\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/laws\\\/commission-des-normes-comptables\\\/\",\"name\":\"Commission des normes comptables - 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